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Putus : 17-02-2020 — Upload : 07-07-2020
Putusan MAHKAMAH AGUNG Nomor 383/B/PK/Pjk/2020
Tanggal 17 Februari 2020 — PT MEROKE TETAP JAYA VS DIREKTUR JENDERAL BEA DAN CUKAI
26778 Berkekuatan Hukum Tetap
  • Putusan Nomor 383/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Mengabulkan seluruhnya banding yang diajukan oleh Pemohon Banding;3.
    Putusan Nomor 383/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2019;Menimbang, bahwa permohonan peninjauan kembali a quo besertaalasanalasannya telah diberitahukan kepada pihak lawan dengan saksama,diajukan dalam tenggang waktu dan dengan cara yang ditentukan olehUndangUndang Nomor 14 Tahun 1985 tentang Mahkamah Agungsebagaimana telah diubah dengan UndangUndang Nomor 5 Tahun 2004dan perubahan kedua dengan UndangUndang
    Putusan Nomor 383/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2002 tentang Pengadilan Pajak, serta peraturan perundangundangan yangterkait:MENGADILI:1. Mengabulkan permohonan peninjauan kembali dari PemohonPeninjauan Kembali: PT MEROKE TETAP JAYA;2. Membatalkan Putusan Pengadilan Pajak Nomor PUT005054.45/201 8/PP/M.XVIIB Tahun 2019, tanggal 15 April 2019;MENGADILI KEMBALI:1.
Register : 12-12-2019 — Putus : 05-02-2020 — Upload : 08-08-2021
Putusan PN SAMARINDA Nomor 1203/Pid.Sus/2019/PN Smr
Tanggal 5 Februari 2020 — Penuntut Umum:
MUHAMMAD S.MAE,SH
Terdakwa:
SYARIFA Binti KARIM
738
  • Pcs

    Pinklab Dead Sea Mask

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    CL Prime

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    30 Days

    Miracle Serum

    Pcs

    30 Days Miracle Starter

    Pcs

    Bioaqua Makeup

    Pcs<

    Mask 3 Shop 500 2 Pcs76 Mask 3 Shop Putih 45 Pcs77 Eye Shadow Dompet 2 Pcs78 Blur Primer 22 Pcs79 Phyto Nialin 2 Pcs80 Fresh Herb 3 Pcs81 Real Florak 1 Pcs82 The Ordinary 11 Pcs83 Snail Truecica 7 Pcs84 Vaseline Lip Therapy 26 Pcs85 Spirulina 47 Pcs86 Bioaqua Souting & Moisture 23 Pcs87 Face Mist Safron 16 Pcs88 Lotion Serum 3Shop 24 Pcs89 Bioaqua Foundation 7 Pcs90 Dermacol 4 Pcs91 Collagen Crystal Eyemask 3 Pcs92 Focallure Ultra Glow 29 Pcs93 Pinklab Dead Sea Mask 7 Pcs94 CL Prime 11 Pcs95 30 Days
    Miracle Serum 8 Pcs96 30 Days Miracle Starter 2 Pcs97 Bioaqua Makeup 7 Pcs93 Ester Transparant 43 Pcs99 Beauty Soap 1 Pcs100 Ester Whitening Cream 11 Pcs101 Ester Bleacing Cream 4 Pcs102 Love White Glow 7 Pcs103 Imagic Eye Grow Mascara 27 Pcs104 The Face Day & Night Cream 19 Pcs105 Bauji Charcoal 11 Pcs106 Bioaqua Eyegrow 13 Pcs107 Anacoly 24 Pcs108 O Tono O 11 Pcs109 Pure Skin 17 Pcs110 Focallure Blush 29 Pcs111 Eyebrow Cake 15 Pcs112 Focallure Face 27 Pcs113 Mac Make up 3 Pcs114 Animale 6 Pcs115
    Mask 3 Shop 500 2 Pcs76 Mask 3 Shop Putih 45 Pcs77 Eye Shadow Dompet 9 Pcs78 Blur Primer 22 Pcs79 Phyto Nialin 2 Pcs80 Fresh Herb 3 Pcs81 Real Florak 1 Pcs82 The Ordinary 11 Pcs83 Snail Truecica 7 Pcs84 Vaseline Lip Therapy 26 Pcs85 Spirulina 47 Pcs86 Bioaqua Souting & Moisture 23 Pcs87 Face Mist Safron 16 Pcs88 Lotion Serum 3Shop 24 Pcs89 Bioaqua Foundation 7 Pcs90 Dermacol 4 Pcs91 Collagen Crystal Eyemask 3 Pcs92 Focallure Ultra Glow 29 Pcs93 Pinklab Dead Sea Mask 7 Pcs94 CL Prime 11 Pcs95 30 Days
    Miracle Serum 8 Pcs96 30 Days Miracle Starter 2 Pcs97 Bioaqua Makeup 7 Pcs98 Ester Transparant 43 Pcs99 Beauty Soap 1 Pcs100 Ester Whitening Cream 11 Pcs101 Ester Bleacing Cream 4 Pcs102 Love White Glow 7 Pcs103 Imagic Eye Grow Mascara 27 Pcs104 The Face Day & Night Cream 19 Pcs105 Bauji Charcoal 11 Pcs106 Bioaqua Eyegrow 13 Pcs107 Anacoly 24 Pcs108 O Tono O 11 Pcs109 Pure Skin 17 Pcs110 Focallure Blush 29 Pcs111 Eyebrow Cake 15 Pcs112 Focallure Face 27 Pcs113 Mac Make up 3 Pcs114 Animale 6 Pcs115
Register : 14-10-2019 — Putus : 09-12-2019 — Upload : 21-02-2020
Putusan MAHKAMAH AGUNG Nomor 4278 B/PK/PJK/2019
Tanggal 9 Desember 2019 — DIREKTUR JENDERAL PAJAK vs PT. REKSA DANA FIRST STATE INDONESIAN USD BALANCED PLUS FUND;
9940 Berkekuatan Hukum Tetap
  • Putusan Nomor 4278/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. b.2. PPh Pasal 22 0 0 0b.3. PPh Pasal 23 83,792 0 83,792b.4. PPh Pasal 24 0 0 0b.5. Lainlain 0 0 0b.6. Jumlah (b.1+b.2+b.3+b.4+b.5) 83,792 0 83,792c. Dibayar sendiric.1. PPh Pasal 22 0 0 0c.2. PPh Pasal 25 0 0 0c.3. PPh Pasal 29 0 0 0c.4. STP (pokok kurang bayar) 0 0 0c.5. Fiskal Luar Negeri 0 0 0c.6. Lainlain 0 0 0c.7.
    Putusan Nomor 4278/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3.1. Menolak permohonan Banding Termohon Peninjauan Kembali:3.2.
    Putusan Nomor 4278/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.03.235.824.4012.000; sehingga pajak yang lebih dibayar menjadi USD83,792.00; adalah sudah tepat dan benar dengan pertimbangan:a.Bahwa alasanalasan permohonan Pemohon Peninjauan Kembali dalamperkara a quo yaitu Koreksi Penghasilan Neto Tahun Pajak 2013sebesar USD 9,435,762.00 yang tidak dipertahankan oleh Majelis HakimPengadilan Pajak tidak dapat
    Putusan Nomor 4278/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.1. Menolak permohonan peninjauan kembali dari Pemohon PeninjauanKembali DIREKTUR JENDERAL PAJAK;2.
Register : 09-09-2019 — Putus : 29-10-2019 — Upload : 04-03-2020
Putusan MAHKAMAH AGUNG Nomor 520 K/TUN/2019
Tanggal 29 Oktober 2019 — NURSIA, S.Pd., M.M VS BUPATI SIGI;
12569 Berkekuatan Hukum Tetap
  • Putusan Nomor 520 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. Mengabulkan permohonan penundaan Penggugat untuk seluruhnya; Mewajibkan kepada Tergugat untuk menunda pelaksanaan KeputusanBupati Sigi Nomor: 140623 Tahun 2017 tentang Pemberhentian TidakDengan Hormat Sebagai Pegawai Negeri Sipil atas nama Nursia, S.Pd.
    Putusan Nomor 520 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Menghukum Pemohon Kasasi membayar biaya perkara pada tingkatkasasi sejumlah Rp500.000,00 (lima ratus ribu Rupiah);Demikianlah diputuskan dalam rapat permusyawaratan Majelis Hakimpada hari Selasa, tanggal 29 Oktober 2019, oleh Dr. H. Yulius, S.H., M.H.
Putus : 13-12-2019 — Upload : 19-02-2020
Putusan MAHKAMAH AGUNG Nomor 4441 B/PK/PJK/2019
Tanggal 13 Desember 2019 — DIREKTUR JENDERAL PAJAK VS PT. JONES LANG LASALLE;
6647 Berkekuatan Hukum Tetap
  • Putusan Nomor 4441/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Membatalkan Putusan Pengadilan Pajak Nomor PUT112412.15/2013/PP/M.IVB Tahun 2018 tanggal 4 Oktober 2018 terkait sengketaa quo, karena Putusan Pengadilan tersebut telah dibuat bertentangandengan ketentuan peraturan perundangundangan perpajakan yangberlaku;3. Dengan mengadili sendiri:3.1.
    Putusan Nomor 4441/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Menghukum Pemohon Peninjauan Kembali membayar biaya perkarapada peninjauan kembali sejumlah Rp2.500.000,00 (dua juta lima ratusribu Rupiah);Demikianlah diputuskan dalam rapat permusyawaratan Majelis Hakimpada hari Jum/at, tanggal 13 Desember 2019, oleh Prof. Dr. H.
    Putusan Nomor 4441/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. Untuk SalinanMAHKAMAH AGUNG RIa.n. PaniteraPanitera Muda Tata Usaha Negara,ASHADI, SH. Halaman 9 dari 9 halaman. Putusan Nomor 4441/B/PK/Pjk/2019
Register : 08-01-2020 — Putus : 30-01-2020 — Upload : 19-05-2020
Putusan MAHKAMAH AGUNG Nomor 64 B/PK/PJK/2020
Tanggal 30 Januari 2020 — DIREKTUR JENDERAL PAJAK VS PT. RESOURCES EQUIPMENT INDONESIA
8526 Berkekuatan Hukum Tetap
  • Putusan Nomor 64/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2017 atas SKPKB PPN dengan Nomor 00047/207/14/063/16 tanggal 18Maret 2016 untuk masa pajak Mei 2014 harus dibatalkan;Menimbang, bahwa atas banding tersebut, Terbanding mengajukansurat uraian banding tanggal 23 Oktober 2017;Menimbang, bahwa amar Putusan Pengadilan Pajak NomorPUT115604.16/2014/PP/M.XVIB Tahun 2018, tanggal 13 Desember 2018,yang telah
    Putusan Nomor 64/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3.2.
    Putusan Nomor 64/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. 3 Kelebihan Pajak yang sudah:a. Dikompensasikan ke Masa Pajak berikutnya 3.614.390.501b. Dikompensasikan ke Masa Pajak..(karena 9pembetulan)c. Jumlah (a+b) 3.614.390.5014 PPN yang kurang dibayar (2.e+3.c) 4.390.2945 Sanksi administrasi :b. Kenaikan Pasal 13 (3) KUP 4.390.294g.
Register : 08-01-2020 — Putus : 30-01-2020 — Upload : 19-05-2020
Putusan MAHKAMAH AGUNG Nomor 62 B/PK/PJK/2020
Tanggal 30 Januari 2020 — DIREKTUR JENDERAL PAJAK VS PT. RESOURCES EQUIPMENT INDONESIA
9133 Berkekuatan Hukum Tetap
  • Putusan Nomor 62/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2017 atas SKPKB PPN dengan Nomor 00046/207/14/063/16 tanggal 18Maret 2016 untuk Masa Pajak Maret 2014 harus dibatalkan;Menimbang, bahwa atas banding tersebut, Terbanding mengajukansurat uraian banding tanggal 26 Oktober 2017;Menimbang, bahwa amar Putusan Pengadilan Pajak NomorPUT115602.16/2014/PP/M.XVIB Tahun 2018, tanggal 13 Desember 2018,yang telah
    Putusan Nomor 62/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3.2.
    Putusan Nomor 62/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Redaksi Rp 10.000,003. Administrasi PK Rp2.484.000,00 Untuk SalinanJumlah Rp2.500.000,00 MAHKAMAH AGUNG RIa.n. PaniteraPanitera Muda Tata Usaha NegaraASHADI,S.HNIP. 195409241984031001 Halaman 10 dari 10 halaman. Putusan Nomor 62/B/PK/Pjk/2020
Putus : 28-10-2019 — Upload : 20-02-2020
Putusan MAHKAMAH AGUNG Nomor 4054/B/PK/Pjk/2019
Tanggal 28 Oktober 2019 — DIREKTUR JENDERAL PAJAK vs. PT ENSCO SARIDA OFFSHORE
4320 Berkekuatan Hukum Tetap
  • Putusan Nomor 4054 B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. Menurut SKPLB00094 Menurut Wajib Pajak Temuan yang diterima Temuan yang No Uraan Pemohon Banding jseharusnyacibatalkan(Ro) (Ro) RR) (Ro)' Dasar Pengenaan Pajaka Ekspor 1,243,609,718b, Penyerahan yang PPAnya harus cioungut sendin.
    Putusan Nomor 4054 B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3. Dengan mengadili sendiri:1.1. Menolak permohonan banding Termohon Peninjauan Kembali:1.2.
    Putusan Nomor 4054 B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2002 tentang Pengadilan Pajak, serta peraturan perundangundangan yangterkait:MENGADILI:1. Menolak permohonan peninjauan kembali dari Pemohon PeninjauanKembali DIREKTUR JENDERAL PAJAK;:2.
Putus : 11-12-2019 — Upload : 20-02-2020
Putusan MAHKAMAH AGUNG Nomor 4134/B/PK/Pjk/2019
Tanggal 11 Desember 2019 — PT ALASINDO MAKMUR vs DIREKTUR JENDERAL BEA DAN CUKAI
4919 Berkekuatan Hukum Tetap
  • Putusan Nomor 4134/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.
    Putusan Nomor 4134/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.64.01 Waterproof footwear with outer soles and uppers of rubber orofplastics, the uppers of which are neither fixed to the sole norassembledby stitching, riveting, nailing, screwing, plugging or similarprocesses;6401.10 Footwear incorporating a protective metal toecap Of rubber:6401.10.11 00 Riding boots solely of rubber6401.10.19 00 Other6401.10.20
    Putusan Nomor 4134/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.6402.12.10 Downhill skiboots6402.12.1010 3 Men's or boys'6402.12.1090 ~ Other6402.12.20 00 Crosscountry ski footwear6402. 12.30 Snowboard boots6402.12.3010 3 Men's or boys'6402.12.3090 ~~ Other6402.19 Other6402.19.10 Soccer, other football, baseball or bowling footwear6402.19.1010 3 = Soccer6402.19.1090 ~~ Other6402.19.90 Other6402.19.9010 # Men's
    Putusan Nomor 4134/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.6402.99 Other6402.99.10 00 Incorporating a protective metal toecap6402.99.90 Other6402.99.9020 3 Women's or girls' slippers Other:6402.99.9091 Men's or boys6402.99.9092 Women's or girls6402.99.9093 Children'sDari struktur tarif Canada Customs, diketahui bahwa sandal terbuatdari plastik, karet, atau kain yang lapisan bagian luarnya dari plastikatau
Register : 01-02-2012 — Putus : 25-02-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43422/PP/M.VIII/12/2013
Tanggal 25 Februari 2013 — Pemohon Banding dan Terbanding
146112
  • theRepresentative commission at the following percentage rates og Net Invoice Sales;Percentage as staged in Schedul 5 in respect of all sales and supply of productsServices pursuant to orders procured solely by the representative from customers inTerritory and accepted by Baker during the term of agreementRefrences in this Clauses 6.1 are limited to customer to whom the representative isappointed under this agreement to promote and market the sale of products andthe supply of services6.2 No Later than 45 days
    after termination of this agreement Baker Shall pay therepresentative any commission which has become due to it under this agreementprior to termination, in addition, Baker shall following termination pay to theRepresentative commission, within 30 days of such becoming due as provided inClause 6.4, in respect of sales concluded by Baker after termination in respect oforders procured and referred to Baker by the Representative prior to termination ,provided that :(a) Commision will only be due to
    Notwithstanding any otherprovisions herein, Representative acknowledges that is solely responsible for anyand all tax or Representatives receipt of the settlement funds;2.2 (a) The initial 90% of the settlement funds (US $3,6000.000.00) will be funded byBaker Within 7 (seven) business days following the mutual execution of thisSettlement Agreemnt by the parties. ....
    (b) The 10% balance of settlement funds (US $ 400,000,00.) wil funded byBaker within 7 (seven) business days following the mutual execution of allappropriate share transfer documentation and resignations by the shareholders anddirector of PT Eastman Christensen Indonesia (PT ECI) , Mr Rayan Wijaya, MrToto Utomo, and Mr Herman Ganda which actions will implement the newshareholding structure in PT ECI. ....bahwa berdasarkan Termination Agreement (of Sales Representative Agreement)tersebut disepakati
Register : 08-01-2020 — Putus : 13-02-2020 — Upload : 19-05-2020
Putusan MAHKAMAH AGUNG Nomor 67 B/PK/PJK/2020
Tanggal 13 Februari 2020 — DIREKTUR JENDERAL PAJAK VS PT. MIZUSHIMA METAL WORKS INDONESIA
11843 Berkekuatan Hukum Tetap
  • Putusan Nomor 67/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. No. Uraian Wajib Pajak1 Dasar Pengenaan Pajaka.
    Putusan Nomor 67/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2019 tanggal 26 Maret 2019 yang dimohonkan Pemohon PeninjauanKembali untuk seluruhnya;2. Membatalkan Putusan Pengadilan Pajak NomorPut002010.16/2018/PP/M.VB Tahun 2019 tanggal 26 Maret 2019 terkaitsengketa a quo, karena Putusan Pengadilan tersebut telah dibuatbertentangan dengan ketentuan peraturan perundangundanganperpajakan yang berlaku;3.
    Putusan Nomor 67/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3.4.
Register : 01-03-2012 — Putus : 25-01-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.42918/PP/M.XVII/19/2013
Tanggal 25 Januari 2013 — Pemohon Banding dan Terbanding
11244
  • ., Malaysia memberikan jawaban persetujuan atas pesanan barang impordari Pemohon Banding dengan total harga sebesar USD134,080.00, terms ofpayment: net cash by direct transfer 90 days from date of Invoice;bahwa suplier Danisco Malaysia Sdn., Bhd., Malaysia menerbitkan InvoiceNomor: 90132056 tanggal 2 Desember 2011 dan Nomor: 90132058 tanggal 29November 2011 kepada Pemohon Banding, dengan uraian barang, jumlah total,harga satuan, dan harga total sebagai berikut:berdasarkan Invoice Nomor: 90132056
    Quantity Product Unit Price AmountDispatched with delivery note 1675786 on 02.12.2011Grindsted PGE 55M450236 12.000 kg Polyglycerol Ester, 20 kg bag (paper and PE) USD4.09 49,080.001222761 12.500 kg Grindsted SMSM KosherSorbitan Monostearate, 25 kg bag (paper and USD3.00 37,500.00PE)86,580.00 Term of payment: 90 days from end of month of Invoice, Bank: Citibank Berhad, sortcode: CITIMYKL, Account: 079897019, Tranportation: ship40FCL, incoterm: CIFJakarta, NETT, currency: USD;berdasarkan Invoice Nomor
    Quantity Product Unit Price AmountDispatched with delivery note 1675786 on 02.12.2011Dimodan HPM452470 25.000 kg Distilled Monoglyceryde, 25 kg USD1.90 45,500.00bag (paper and PE)45,500.00 Term of payment: 90 days from end of month of Invoice, Bank: Citibank Berhad, sortcode: CITIMYKL, Account: 079897019, Tranportation: ship40FCL, incoterm: CIFJakarta, NETT, currency: USD;bahwa berdasarkan dokumen Bill of Lading Nomor: SSLPEJKTCE8982 tanggal4 Desember 2011, yang diterbitkan oleh Samudera Shipping
Register : 22-06-2012 — Putus : 24-04-2013 — Upload : 12-12-2013
Putusan PENGADILAN PAJAK Nomor Put-44701/PP/M.XVII/19/2013
Tanggal 24 April 2013 — Pemohon Banding dan Terbanding
10525
  • Payment Terms: 60 days fromarrivel of vessel,c. Invoice Nomor: DHY110179 tanggal 12 Desember 2011 from Dahui Ltd,Total CIF USD24,820.50, T/T: 60 days after receive goods,d.
    diserahkan Pemohon Banding di persidangan dan berdasarkan hasilpemeriksaan Majelis atas dokumen impor dan buktibukti yang diserahkantersebut diketahui halhal sebagai berikut:bahwa berdasarkan dokumen Purchase Order Nomor: 04711 tanggal 7November 201 diketahui bahwa Pemohon Banding memesan barang imporkepada suplier Da Hui Limited berupa decoration item, candle, gift bag andstationary, pencil box, melamine ware, etc, dengan total harga pembeliansebesar CIF USD24,820.50 dengan term of payment: 60 days
    from arrival ofvessel,bahwa berdasarkan dokumen Sales Confirmation Nomor: DHY114011tanggal 8 November 2011 diketahui bahwa suplier Da Hui Limitedmenyetujui pesanan barang impor berupa decoration item, candle, gift bagand stationary, pencil box, melamine ware, etc, total harga sebesar CIFUSD24,820.50 dengan ketentuan: delivery term: CIF Jakarta, payment term:60 days from arrival of vessel, ship from Ningbo, China, ship to Jakarta,Indonesia, bahwa suplier Da Hui Limited menerbitkan Invoice Nomor:DHY11017911
Register : 08-01-2020 — Putus : 30-01-2020 — Upload : 12-05-2020
Putusan MAHKAMAH AGUNG Nomor 31 B/PK/PJK/2020
Tanggal 30 Januari 2020 — DIREKTUR JENDERAL PAJAK VS PT. GRAND UTAMA MANDIRI
10236 Berkekuatan Hukum Tetap
  • Putusan Nomor 31/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.10, Jalan Letjen S Parman Kav. 6263 Palmerah, Jakarta Barat, sehinggaperhitungan menjadi sebagai berikut: Penghasilan Neto (Rp 17.307.250.737,00)Kompensasi Kerugian Rp 0,00Penghasilan Kena Pajak (Rp 17.307.250.737,00)Pajak Penghasilan Terutang Rp 0,00Kredit Pajak Rp 727.214.455,00PPh yang masih harus/(lebih) dibayar (Rp 127.214.455,00)Menimbang, bahwa
    Putusan Nomor 31/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Membatalkan Putusan Pengadilan Pajak Nomor PUT112726.15/2014/PP/M.IA Tahun 2019 tanggal 25 Maret 2019 terkait sengketa a quo,karena Putusan Pengadilan tersebut telah dibuat bertentangan denganketentuan peraturan perundangundangan perpajakan yang berlaku;3. Dengan mengadili sendiri:3.1.
    Putusan Nomor 31/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2002 tentang Pengadilan Pajak, serta peraturan perundangundangan yangterkait:MENGADILI:1. Menolak permohonan peninjauan kembali dari Pemohon PeninjauanKembali DIREKTUR JENDERAL PAJAK;2.
Register : 15-08-2019 — Putus : 14-10-2019 — Upload : 04-03-2020
Putusan MAHKAMAH AGUNG Nomor 473 K/TUN/2019
Tanggal 14 Oktober 2019 — HURHIDAYATI HARTONO, DKK VS I. KEPALA KANTOR PERTANAHAN KOTA SURAKARTA., II. PT. ASATEX JAYA DAN I. NURAINI., II. ARIEF RACHMAN DANANG NUGROHO;
8830 Berkekuatan Hukum Tetap
  • Putusan Nomor 473 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2.
    Putusan Nomor 473 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3. Tentang kedaluwarsa;4. Tentang salah objek;Eksepsi Tergugat II Intervensi:1. Pengadilan tidak berwenang mengadili;2. Gugatan tidak lengkap, tidak cermat dan kabur (obscuur libels);3.
    Putusan Nomor 473 K/TUN/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Menyatakan batal dan tidak sah Sertipikat Hak Guna Bangunan Nomor62, Kelurahan Manahan, Kecamatan Banjarsari, Kota Surakarta atasnama PT Asatex Jaya Surakarta Gambar Situasi tanggal 16 Oktober1995 Nomor 5292/1995 luas 624 m2 terbit 28 Oktober 1996 oleh KepalaKantor Pertanahan Surakarta;3.
Putus : 13-02-2020 — Upload : 03-12-2020
Putusan MAHKAMAH AGUNG Nomor 308/B/PK/Pjk/2020
Tanggal 13 Februari 2020 — DIREKTUR JENDERAL PAJAK vs PT BICCON AGRO MAKMUR
13843 Berkekuatan Hukum Tetap
  • Putusan Nomor 308/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2. Membatalkan Putusan Pengadilan Pajak Nomor Put005010.99/2018/PP/M.XIA Tahun 2019 tanggal 18 Februari 2019, karenaPutusan Pengadilan tersebut telan dibuat bertentangan denganketentuan peraturan perundangundangan' perpajakan yangberlaku;3.
    Putusan Nomor 308/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.2017 Masa Pajak September 2014 Karena Permohonan Wajib Pajakdengan membatalkan Keputusan Tergugat a quo dan Surat TagihanPajak (STP) Pajak Pertambahan Nilai Barang dan Jasa Nomor00067/107/14/331/17 tanggal 13 Desember 2017 Masa PajakSeptember 2014 oleh Majelis Hakim Pengadilan Pajak tidak dapatdibenarkan, karena setelah meneliti dan menguji kembali
    Putusan Nomor 308/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days. Untuk SalinanMAHKAMAH AGUNG RIa.n. PaniteraPanitera Muda Tata Usaha Negara,ASHADI, SH. Halaman 10 dari 10 halaman. Putusan Nomor 308/B/PK/Pjk/2020
Register : 07-11-2019 — Putus : 21-11-2019 — Upload : 27-02-2020
Putusan MAHKAMAH AGUNG Nomor 614 K/TUN/KI/2019
Tanggal 21 Nopember 2019 — SEKRETARIS DAERAH KABUPATEN TEGAL VS JUSRI SIHOMBING.,S.Si;
12563 Berkekuatan Hukum Tetap
  • Putusan Nomor 614 K/TUN/KI/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.4. Mewajibkan kepada Komisi Informasi Jawa Tengah untuk mencabutPutusan Komisi Informasi Jawa Tengah Nomor 010/PTSA/V/2019,tanggal 23 Mei 2019;5.
    Putusan Nomor 614 K/TUN/KI/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.3. Menyatakan batal dan tidak sah putusan Komisi Informasi Jawa TengahNomor 010/PTSA/V/2019 tanggal 23 Mei 2019;4. Menyatakan bahwa Termohon Kasasi/Termohon Keberatan/PemohonInformasi tidak mempunyai kewenangan dalam perkara a quo;5.
Putus : 13-02-2020 — Upload : 08-07-2020
Putusan MAHKAMAH AGUNG Nomor 124/B/PK/Pjk/2020
Tanggal 13 Februari 2020 — DIREKTUR JENDERAL PAJAK vs. PT CHEVRON OIL PRODUCTS INDONESIA
7432 Berkekuatan Hukum Tetap
  • Putusan Nomor 124/B/PK/Pjk/2020 This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.7 c. Pajak Penghasilan yang dibayar sendiri:c.1 Pajak Penghasilan Pasal 22 c,2 Pajak Penghasilan Pasal 25 763,853,322 763,853,322c.3 Pajak Penghasilan Pasat 29 c.4 SW (Pokok)c.5 Fiskal luar negeri c.6 Lain lain =
    Putusan Nomor 124/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.(1) dan Pasal 18 ayat (3) UndangUndang Pajak Penghasilan junctoPasal 9 Persetujuan Penghindaran Pajak Berganda Indonesia danJepang juncto Pasal 4 ayat (1) dan Pasal 13 UndangUndang RI Nomor:24 Tahun 2000;b.
    Putusan Nomor 124/B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.1. Menolak permohonan peninjauan kembali dari Pemohon PeninjauanKembali DIREKTUR JENDERAL PAJAK;2.
Register : 10-06-2013 — Putus : 05-06-2014 — Upload : 29-06-2015
Putusan PENGADILAN PAJAK Nomor Put-52984/PP/M.IXB/19/2014
Tanggal 5 Juni 2014 — Pemohon Banding dan Terbanding
19418
  • sebagai berikut:bahwa Pemohon Banding melakukan pemesanan barang kepada Supplier Targus Asia PacificLimited, Hong Kong dengan Purchase Order Nomor: TGS/001/Jan/2013 tanggal 18 Januari 2013dengan rincian sebagai berikut: No Model Qty Item Description Unit Price Amount(USD)1 TSB193US 1.500 Bag Trek 16 10.20 15,300.0050 BackpackBlack2 TSB226AP5/3.000 Bag Terra 13.00 39,000.000 Backpack15.63 TSB752AP52.000 Bag 16 Ascend /10.00 20,000.000 BackpackBlackTotal 6.500 Pcs 74,300.00 Price Basic: FOBTerm: 30 days
    TTbahwa Pemohon Banding dan Supplier Targus Asia Pacific Limited, Hong Kong menandatanganiSales Contract Nomor: TAR/10127062 tanggal 25 Januari 2013 dengan rincian sebagai berikut:Product Description Qty Unit Price Amount (FOB)(USD) (USD)TSB193US50 Trek 16 1.500 10.20 15,300.00BackpackBlackTSB226AP50 Terra 3.000 13.00 39,000.00Backpack15.6TSB752AP50 16 Ascend 2.000 10.00 20,000.00BackpackBlackTotal 74,300.00FOBTerms of Payment: 30 days after invoice datebahwa Supplier Targus Asia Pacific Limited
    , Hong Kong, menerbitkan Invoice dan Packing ListNomor: TAR/10127062 tanggal 01 Februari 2013, dengan perincian sebagai berikut:Product Description Qty Unit Price Amount (FOB)(USD) (USD)TSB193US50 Trek 16 1.500 10.20 15,300.00BackpackBlackTSB226AP50 Terra 3.000 13.00 39,000.00Backpack15.6TSB752AP50 16 Ascend 2.000 10.00 20,000.00BackpackBlackTotal 74,300.00FOB, 1300 Ctns, GW: 6720 KgsTerms of Payment: 30 days after invoice datebahwa Supplier selanjutnya melakukan pengiriman barang dengan Bill of
Register : 20-01-2012 — Putus : 11-03-2013 — Upload : 14-07-2013
Putusan PENGADILAN PAJAK Nomor PUT.43844/PP/M.VII/19/2013
Tanggal 11 Maret 2013 — Pemohon Banding dan Terbanding
10827
  • ,Ltd alamat: 60Anson Road, #0501, Mepletree Anson, Singapore 079914, berupa barang 1.980Bags = 49.5 Tne Propylene Copolymer AP03B, negara asal Singapore, Payments :14 Days after B/L date, total harga USD 84,645.0000;bahwa berdasarkan pemeriksaan Majelis atas Commercial Invoice nomor:95744983 tanggal 22 September 2011 diketahui bahwa Pemohon Banding membelibarang kepada Sumitomo Corporation Asia PTE.
    ,Ltd yang beralamat di 152 BeachRoad, #1703/04, Gateway East, Singapore 189721, berupa Propylene CopolymerAPO3B, negara asal Singapore, Quantity : 49.5 MTS, total harga CFR Jakarta USD84,645.00, Payment: TT Remittance 14 Days after B/L date;bahwa berdasarkan pemeriksaan Majelis atas Packing List atas Invoice Nomor:95744983 tanggal 13 November 2011 diketahui bahwa Pemohon Banding membelibarang kepada Sumitomo Corporation Asia PTE.
    ,Ltd yang beralamat di 152 BeachRoad, #1703/04, Gateway East, Singapore 189721, berupa barang PropyleneCopolymer APO3B, negara asal Singapore, Quantity : 49.5 MTS, Nwt : 49,500Kgs,Gwt : 49,747.5Kg, Payment Terms : TT Remittance 14 Days after B/L date;bahwa berdasarkan pemeriksaan Majelis atas Bill of Lading nomor:NYKS3001181550 tanggal 13 November 2011, diketahui diterbitkan oleh NipponYusen Kaisha (NYK Line) dengan Shipper : Exxonmobil Chemical Asia Pacific yangberalamat di 1 Harbourfront Place
    ,Ltd alamat: 60 Anson Road, #0501, Mepletree Anson,Singapore 079914 berupa 99 MTS Propylene Copolymer AP3AW negara asalSingapure dengan harga CFR USD 169,290.00. as per Contract / order : SQZST116864 T/T remittance 14 days after R/L date;bahwa berdasarkan pemeriksaan Majelis atas Telegrafic Transfer Bank China Trusttanggal 17 Oktober 2011 dengan nomor REM 279771, Pemohon Banding denganNomor Rekening 2003517705 membayar ke rekening penerima dengan NomorRekening : 02808621 atas nama : Sumitomo Corporation